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2014 (11) TMI 885 - MADRAS HIGH COURTMatter remitted by Tribunal to AO for fresh consideration – Whether the assessee's statement that the purchase of raw materials for construction of the building complex was made from genuine parties – Held that:- Since the Tribunal has made an open remand for de novo consideration of the materials that may be placed by the assessee, the original authority as well as the appellate authority was rightly of the view that no material was produced by the assessee at the first instance - Therefore, on remand, it is incumbent on the part of the officer to verify the genuineness of any document that may be produced by the assessee, in the light of what has been recorded earlier by the original authority and the appellate authority - The de novo proceedings should not be taken as a ruse by the assessee to fill up the lacuna and create records to supplement for what was missing earlier - The original authority, on remand, should go into the explanation submitted by the assessee on merits and the genuineness of the purchases alleged to have been made and thereafter decide the issue for the relevant assessment years – thus, there was no reason to entertain the appeal – Decided against revenue.
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